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1 अप्रैल 26, 11:46 am
Government may, for the purposes of giving effect to the scheme made under sub-section...by notification, amend or modify the said scheme as per the provisions of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
from among the members thereof. (2) Subject to the provisions contained in sub-section...all the powers which are vested in the income-tax authorities referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
the amounts referred to in clauses (i) and (ii), is ₹ 20000 or more. (2) Sub-section...Central, State or Provincial Act; (d) any Government company as defined under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
payments not deductible in certain circumstances. 36. (1) The provisions of this section...(2) and this sub-section,— (a) “specified person”...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
gains derived by an undertaking or an enterprise from any business referred to in section...derived from such business for such tax year under the provisions of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
business) cannot be wholly set off against the income under any other head as per section...following tax year and so on. (2) No loss shall be carried forward under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
addition to the amount of the arrears and the amount of interest payable under section...Officer may, from time to time, direct. (2) The total amount of penalty under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
assessee” means— (a) in respect of the income of a non-resident specified in section...agent of the non-resident, including a person who is treated as an agent under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
means the Director-General of Shipping appointed by the Central Government under section...fishing produce; (e) “fishing vessel” shall have the meaning assigned to it in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
, 2005 under the Special Economic Zones Act, 2005 (28 of 2005) referred to in section...derived from such business for such tax year under the provisions of the said...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:44 am
Switching over of regimes. 333. (1) Nothing contained in section 11, other than Schedule.... 43, 44 or 45). (3) A person, whose registration ceases to operate under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
entry, on any other person, who causes the person referred to in the said sub-section...make a false entry or omits or causes to omit any entry referred to in that...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
service of notice by the Tax Recovery Officer as per the procedure specified under section...said proceeding or otherwise. (2) The charge or transfer as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
statement; (c) the fee, if any, shall be computed as per the provisions of section...of the amount computed under clauses (b) and (c) against any amount paid under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
The income referred to in section 26 shall be computed as per the provisions of sections...28 to 60, except section 58.
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
following amounts shall be allowed as deduction in computing income chargeable under section...specified entity” means— (I) a public financial institution as specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
in any tax year; or (c) he is required to furnish a return of income under section...by the Board in the interest of revenue. (2) Any person, not covered under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
; or (iii) tax paid in any other country for which relief is eligible under section..., or is deducted during the tax year but paid after the due date specified in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
₹ 75000 or the salary, whichever is less, where income-tax is computed under section...Death—cum-retirement gratuity received as referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
34. (1) Any expenditure (not being an expenditure of the nature specified in sections...head “Profits and gains of business or profession”. (2) For the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
who are liable to pay advance tax, other than the assessee referred to in sub-section...shall pay the same on the current income calculated in the manner laid down in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
conduct of business or profession. (3) The income-tax authority acting under this section...cash or stock or other valuable article or thing. (4) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
payable thereon, is ₹ 20000 or more. (2) Irrespective of the provision in sub-section...such branch of the person to whom such loan or deposit has to be repaid. (3)...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
and gains of business or profession”. 26. (1) The incomes referred to in sub-section...head “Profits and gains of business or profession”. (2) The income under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
122 or 140(9); (b) any other person referred to in section 140(13) or 205(4) in...referred to in Chapter VIII to which the provisions of section...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
order in writing the amount of the loss as computed by him for the purposes of section...111(1) or Section 112 or 113(2) or 115(1), where— (a) in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
If depreciation has been obtained under section 33(2) for a capital asset in any...tax year, the provisions of sections 72 and 73 shall apply...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
income-tax as income of the assessee of that tax year. (2) For the purposes of sub-section...Assessing Officer has been found to be satisfactory. (3) For the purposes of...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
forward losses or allowances shall be given before allowing deduction under sub-section...(1). (4) The maximum allowable deduction under this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
The Assessing Officer may make a reference to the Valuation Officer under sub-section...(d) If a person who, under this sub-section, is required to...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:42 am
A non-resident Indian may choose not to be governed by the provisions of sections...212 to 217 for any tax year by declaring it in his return of income under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
than by way of cash, during a tax year to a political party registered under section...People Act, 1951 (43 of 1951) or an electoral trust. (2) For the purposes of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
authority shall be deemed to be a judicial proceeding within the meaning of sections...229 and 267 and for the purposes of section 233 of the...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
tax collected by him to the credit of the Central Government, as required under section...but which may extend to seven years, and with fine. (2) The provisions of this...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:46 am
Where an assessment is to be made under section 320, the Assessing Officer may serve...containing all or any of the requirements which may be included in a notice under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:45 am
to deliver or cause to be delivered a statement within the time prescribed in section...during which the failure continues. (2) The amount of fee referred to in...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:41 am
Irrespective of anything contained in sections 82, 83, 84, 85 and 86,— (a) if the...transfer of the original asset mentioned in those sections is...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:40 am
Taxation of foreign exchange fluctuation. 43. (1) Subject to the provisions of section...computed as per the income computation and disclosure standards notified under...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
such information and document received by him as per the scheme notified under section...260. (3) For the purposes of this section, the term...
Act: आयकर अधिनियम, 2025 Year: 2025 -
1 अप्रैल 26, 11:43 am
of authorisation has been issued; or (ii) in the case of requisition under section...systems, and extracts seized from a person during the course of search under...
Act: आयकर अधिनियम, 2025 Year: 2025

